This article proposes a composite assessment methodology for quantitatively measuring the maturity of internalaudit functions in commercial banks. The methodology comprises twenty indicators grouped into four dimensions: organisationaland institutional, methodological, human resources, and technological. It incorporates a scoring scale with indicator-specificverbal anchors, theoretically justified weighting coefficients, and a four-level maturity classification. The objectivity andreplicability of the methodology are supported by a two-source assessment procedure combining a structured questionnairewith documentary analysis, as well as by a conservative scoring rule, a minimum-threshold mechanism, and sensitivity analysis.The study also develops a four-dimensional framework for identifying factors that constrain the development of internalaudit and links these factors to corresponding improvement measures. A feedback mechanism is proposed to transform theassessment process into a continuous management cycle.
| Mualliflar | Ismailov , Azizbek |
|---|---|
| Jurnal | Innovation science and technologiy |
| Nashr sanasi | 2026-07-01 |
| Jild | 2 |
| Son | 7 |
| Betlar | 128-135 |
| Til | Ingliz |
| DOI | 10.5281/zenodo.21537970 |
DOI: 10.5281/zenodo.21537970 · Maqolaning asl sahifasi
internal audit, commercial bank, composite assessment, maturity level, maturity model, indicator system, weighting coefficients, scoring scale, development constraints, management cycle.
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